Chennai assessment

ASSESSMENT

The work of examination of goods (usually done on a percentage basis), classification, valuation, checking from import licence point of view and assessment of duty is attended to in the Custom House by the Groups. The work is divided among different commodity groups on functional basis and each group is placed under the charge of an Assistant Commissioner. The following documents have usually to be submitted by importers/exporters for clearance of goods through customs:

For Import

For Export

(i)	Bill of Entry (see Form Nos.22,23,24)	(i)	Shipping Bill (See Form Nos.93 to 100). Use green coloured shipping bill if export is under claim for drawback and white in other case.
(ii)	Invoice and packing list	(ii)	Invoice and packing list
(iii)	Import Licence, where necessary	(iii)	Export licence/Quota certificate where necessary
(iv)	Country of origin certificate, where preferential rate is claimed	(iv)	Export Inspection Agency’s Certificate, where necessary.
(v)	Insurance Memo/Policy	(v)	G.R.I Form/S.D.F. declaration under EDI system.
(vi)	Bill of Lading or Deliver Order	(vi)	AR 4 Form of Central Excise
(vii)	Any other documents asked by Customs Officer	(vii)	Any other documents asked by Customs Officer


	Where some goods are imported for the first time or their tariff classification is not well established, or their prices have gone down considerably, importers are advised to keep catalogue/literature regarding composition and functions of the goods and their prices ready with them before hand.
	For examination of the goods, the customs officer may either follow the first check procedure, that is, getting the goods examined by customs officer in the docks before completing assessment or the second check procedure, that is, assessing the duty on the basis of records and leaving the examination of goods, if necessary, to be done at the time of their clearance after payment of duty. Examination of goods not falling in the sensitive list or not falling in the sensitive list or not falling under DEEC/Pass Book Schemes may be dispensed within the following types of cases:

i)	Imports by regular actual user importers with proven track record.
ii)	Import of any prime/standard goods that the assessing officers in the appraising groups or docks deem fit.
iii)	Imports of non-sensitive bulk goods.
iv)	Imports through Single Window Clearance Group.
v)	Imports by charitable institutions for free distribution.

Green Channel Facility in EDI.

In such cases, examination shall only be carried out on the order of A.C, (Appraising) or A.C.(Docks) and reasons are to be indicated.

If the goods require to be tested, or there is dispute regarding valuation, classification or import licence requirement, there is provision to make a provisional assessment/clearance subject to execution of bond with security (usually with bank guarantee) by the importer. Another option available to the importer for avoiding heavy demurrage on the goods pending resolution on the point of doubt or dispute is to store the goods under Section 49. Under the existing law, Port Trust/IAAI/CWC is not legally bound to waive the demurrage in full or in part even if goods remained detained for no fault of the importer/exports.

In testing of imported goods, method of testing as laid down by ISI should be followed.

In the case of manufacturer-exporter, customs will normally accept the following types of test reports, even for DEEC/Pass Book Schemes, and does not draw fresh samples for testing of export products:

Inhouse Test Reports provided the inhouse testing facility of the manufacturer-exporter has been recognised as follows:

1.	The manufacturer-exporter has been awarded GMP (Good Manufacturing Practices) certificate by the concerned Drug Controller; or
2.	The Inhouse testing facility has been approved by ISI/CSIR/Ministry of Science or Technology or the nodal Ministry; or
3.	The manufacturer-exporter has been awarded ISO 9002 certification.

Test reports, attested by Superintendent of Central Excise, on samples drawn earlier by Central Excise authorities. Such test results shall be valid for six months from the date of their issue

	Denaturing or mutilation of imported goods is permissible under Section 24 notwithstanding that rules thereunder have not been framed.
	If duty is not deposited within two days (excluding holidays) interest under Section 47 is payable.
	If the goods are re-exported, neither redemption fine nor duty is to be paid.
	If export cargo is shut out by the vessel originally indicated in the shipping bill, exporters may amend the name of the vessel by taking approval of the Assistant Commissioner (Export) in the Custom House or of the Preventive Superintendent of Customs in the docks.
	In order to assist importers and exporters, the services of Customs House Agents or clearing agents are available at international ports and airports. They are a body of professional experts duly licensed by Commissioner of Customs after screening. The role of the CHA is for the limited purpose of arranging clearances of the goods and once the goods are cleared he has no further role.